854307 85 Ruling Active

The tariff classification of survival rations from The Netherlands.

Issued July 23, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1901.90.9095

Headings: 1901

Product description

Verkade red survival rations are designed for use in lifeboats or liferafts of U.S. or foreign flag vessels. Each 1000 gram ration unit consists of 24 food tablets and 12 glucose tablets, vacuum packed in a water resistant, trilaminate bag. Each food tablet is composed of wheat flour, hydrogenated coconut oil, sugar, water, salt, vitamin C, vitamin A, niacin, thiamin (vitamin B1) and riboflavin (vitamin B2). The glucose tablets are composed of glucose, potato starch and potato flour.

CBP rationale

The applicable subheading for the survival rations will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract.

Full text

NY 854307 July 23, 1990 CLA-2-19:S:N:N1:228 854307 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Ms. Yolanda Landau Milton Snedeker Corporation 105 Chambers Street New York, N.Y. 10007 RE: The tariff classification of survival rations from The Netherlands. Dear Ms. Landau: In your letter dated July 5, 1990, on behalf of Viking Life Saving Equipment (America), Inc., Miami, Florida, you requested a tariff classification ruling. A sample was provided with your letter. Verkade red survival rations are designed for use in lifeboats or liferafts of U.S. or foreign flag vessels. Each 1000 gram ration unit consists of 24 food tablets and 12 glucose tablets, vacuum packed in a water resistant, trilaminate bag. Each food tablet is composed of wheat flour, hydrogenated coconut oil, sugar, water, salt, vitamin C, vitamin A, niacin, thiamin (vitamin B1) and riboflavin (vitamin B2). The glucose tablets are composed of glucose, potato starch and potato flour. The applicable subheading for the survival rations will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract... other... other... other. The rate of duty will be 10 percent ad valorem. The sample will be returned, as requested. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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